DC Individual and Fiduciary Income Tax Rates

Individual and Fiduciary Income Taxes

The taxable income of an individual who is domiciled in the District at any time during the tax year (or who maintains an abode in the District for 183 or more days during the year) or of a DC estate or trust is subject to tax at the following rates:

Rates for Tax Years 2016 - 2019:

Tax rates. The tax rates for tax years beginning after 12/31/2015 are:

If the taxable income is:

The tax is:

Not over $10,000

4% of the taxable income

Over $10,000 but not over $40,000

$400, plus 6% of the excess over $10,000.

Over $40,000 but not over $60,000

$2,200, plus 6.5% of the excess over $40,000.

Over $60,000 but not over $350,000

$3,500, plus 8.5% of the excess over $60,000.

Over $350,000 but not over $1,000,000

$28,150, plus 8.75% of the excess above $350,000.

Over $1,000,000

$85,025, plus 8.95% of the excess above $1,000,000.

Rates for Tax Year 2015:

Tax rates. The tax rates for tax year ending 12/31/2015 are:

If the taxable income is:

The tax is:

Not over $10,000

4% of the taxable income

Over $10,000 but not over $40,000

$400, plus 6% of the excess over $10,000.

Over $40,000 but not over $60,000

$2,200, plus 7% of the excess over $40,000.

Over $60,000 but not over $350,000

$3,600, plus 8.5% of the excess over $60,000.

Over $350,000

$28,250, plus 8.95% of the excess above $350,000.

DC Code Citation: Title 47, Chapter 18.

MyTax.DC.gov

MyTax.DC.gov is now live with 24/7 access. Visit the District’s new online tax portal to view and pay your taxes. For many tax types, you can even file.